https://www.taxtmi.com/caselaws?id=177284 The High Court held that the Appellate Assistant Commissioner (AAC) lacked jurisdiction to enhance the assessment by considering new sources of income not previously examined by the Income-tax Officer (ITO). The AAC's powers are limited to matters considered and determined by the ITO during the assessment. The court ruled against the AAC's authority to include income from purchases in British India as the ITO did not address this issue, emphasizing the boundaries of the AAC's jurisdiction under the Indian Income-tax Act, 1922. en-us Thu, 18 Oct 1962 00:00:00 +0530 Wed, 06 Jan 2016 15:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177284 The High Court held that the Appellate Assistant Commissioner (AAC) lacked jurisdiction to enhance the assessment by considering new sources of income not previously examined by the Income-tax Officer (ITO). The AAC's powers are limited to matters considered and determined by the ITO during the assessment. The court ruled against the AAC's authority to include income from purchases in British India as the ITO did not address this issue, emphasizing the boundaries of the AAC's jurisdiction under the Indian Income-tax Act, 1922. Case-Laws Income Tax Thu, 18 Oct 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177284